While some provisions of the Patient Protection and Affordable Care Act (PPACA) have been delayed, other components are still enforceable. Employers of all sizes must still provide an IRS model notice to all employees of their right to enroll in the state exchange programs by October 1, 2013.
Department of Labor Press Release
Please note that employers who do not offer health insurance coverage must also distribute a notice. Use this notice if you do not offer health insurance to employees.
To learn more about the health insurance marketplace coming in 2014 click here.